( 1 ) A. Division bench of this court consisting of A. D. Desai and C. V. Rane JJ. hearing this appeal found difference of judicial opinion on the point whether a Municipality constituted under the Bombay Municipal Boroughs Act 1925 is entitled to file suit for recovery of octroi duty referred the following questions for our opinion:1 Whether the provisions of secs. 93 to 98 of the Municipal Act of 1925 and secs. 121 to 127 of the Municipalities Act of 1963 impose a personal liability on the importer to ply octroi duty on octroiable goods imported by him within the municipal limits far consumption use or sale. 2 Whether such personal liability is imposed by octroi Rules and Bye-laws of 1962 framed by the Godhra Borough Municipality. 3 Whether sec. 203 covers octroi dues other than those recoverable under Chapter VIII of the Municipal Act of 1925 and Chapter IX of the Municipalities Act of 1963. 4 If the answer to point 3 is in the negative whether the provisions relating to recovery of octroi dues and the provisions of sec. 203 of the Municipal Act of 1925 or sec. 249 of the Municipalities Act of 1963 bar a remedy of a suit to recover the octroi dues.

( 2 ) IN order